OK-IT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OK-IT
Largest movements
- Cash -€20,558
down €20,558 (-91.6%), from €22,435 to €1,877
mainly Contributions, distributions and other (-€50,387) and Net result for the year (-€23,798)
- Tangible fixed assets -€13,342
down €13,342 (-21.1%), from €63,303 to €49,961
- Receivables within one year +€4,568
up €4,568 (+42.5%), from €10,754 to €15,322
of which Other amounts receivable: +€3,752
- Reserves -€73,399
down €73,399 (-93.3%), from €78,689 to €5,291
- Other debts +€51,187
up €51,187 (+7478.1%), from €684 to €51,871
- Trade debts -€7,399
down €7,399 (-88.7%), from €8,340 to €942
- Tax, wage and social debts +€1,506
up €1,506 (+18.1%), from €8,335 to €9,841
- Gross operating margin -€47,922
down €47,922, from €40,638 to -€7,283
- Taxes -€8,203
down €8,203 (-98.4%), from €8,335 to €132
- Depreciation +€6,069
up €6,069 (+71.3%), from €8,512 to €14,581
- Financial charges -€871
down €871 (-88.8%), from €980 to €109
- Other operating charges +€549
up €549 (+48.0%), from €1,144 to €1,692
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,549 | €67,672 | -€28,877 | -29.9% |
| Fixed assets | 21/28 | €63,303 | €49,961 | -€13,342 | -21.1% |
| Tangible fixed assets | 22/27 | €63,303 | €49,961 | -€13,342 | -21.1% |
| Furniture and vehicles | 24 | €63,303 | €49,961 | -€13,342 | -21.1% |
| Current assets | 29/58 | €33,246 | €17,712 | -€15,535 | -46.7% |
| Amounts receivable within one year | 40/41 | €10,754 | €15,322 | +€4,568 | +42.5% |
| Trade receivables | 40 | €10,618 | €11,435 | +€817 | +7.7% |
| Other amounts receivable | 41 | €136 | €3,888 | +€3,752 | +2754.1% |
| Cash at bank and in hand | 54/58 | €22,435 | €1,877 | -€20,558 | -91.6% |
| Deferred charges and accrued income | 490/1 | €57 | €512 | +€455 | +794.0% |
| Total equity and liabilities | 10/49 | €96,549 | €67,672 | -€28,877 | -29.9% |
| Equity | 10/15 | €79,189 | €5,004 | -€74,186 | -93.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €78,689 | €5,291 | -€73,399 | -93.3% |
| Distributable reserves | 133 | €78,689 | €5,291 | -€73,399 | -93.3% |
| Profit (loss) carried forward | 14 | - | -€787 | -€787 | |
| Amounts payable | 17/49 | €17,360 | €62,669 | +€45,309 | +261.0% |
| Amounts payable within one year | 42/48 | €17,360 | €62,669 | +€45,309 | +261.0% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €8,340 | €942 | -€7,399 | -88.7% |
| Suppliers | 440/4 | €8,340 | €942 | -€7,399 | -88.7% |
| Taxes, remuneration and social security | 45 | €8,335 | €9,841 | +€1,506 | +18.1% |
| Taxes | 450/3 | €8,335 | €9,841 | +€1,506 | +18.1% |
| Other amounts payable | 47/48 | €684 | €51,871 | +€51,187 | +7478.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,512 | €14,581 | +€6,069 | +71.3% |
| Other operating charges | 640/8 | €1,144 | €1,692 | +€549 | +48.0% |
| Gross operating margin | 9900 | €40,638 | -€7,283 | -€47,922 | |
| Operating profit (loss) | 9901 | €30,982 | -€23,557 | -€54,539 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €980 | €109 | -€871 | -88.8% |
| Recurring financial charges | 65 | €980 | €109 | -€871 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €30,002 | -€23,666 | -€53,668 | |
| Income taxes | 67/77 | €8,335 | €132 | -€8,203 | -98.4% |
| Profit (loss) for the period | 9904 | €21,667 | -€23,798 | -€45,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,667 | -€23,798 | -€45,465 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.